Which countries become tax havens?
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- Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
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More about this item
Keywords
Tax havens Foreign direct investment Governance quality;JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
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